Correct!

The answer is "b"!

The Hebrew term for soul is nephesh, which can have two meanings. One meaning refers to the essence that makes an animal or human being alive or living such as blood. This meaning has led to the confusion that animals have an immaterial aspect to their being. The biblical text does not support this idea.

The other meaning for nephesh refers to the immaterial aspect or inner life of a person that represents the person's personality, emotions, and will. In contrast to His other creations which He created multitudes, God created a single human being with the distinction of having been given something more than a physical life; man became a living soul (Gen 2:7).

The souls of human beings are distinctive from that of animals, because human beings have an immaterial element of their nature that relates to God.